Based on Professor Jane E.Fountain’s book Building the Virtual State：Information Technology and Institutional Change，this article reviews the history of the United States，academic research，and China. The author puts forward some suggestions：first，information technology and the organizational system in the book reveal that it is worth studying the relationship between technical logic and political logic；second，the book，due to the lack of a review of the previous literature，ignores the theory of asocial technical system to the disadvantage of implementation of the framework of innovative technology；third，the successful construction of virtual government not only requires that the government invest a substantial amount of human resources and finances，but even more importantly it must reform the institutional environment and develop a task-oriented organization and actor network.